15 Jan 2021
TAM HO KWONG AND ANOTHER v. COLLECTOR OF STAMP REVENUE
- Citation
- [2021] HKCFI 142
- Court
- Court of First Instance
- Case number
- HCAL2165/2020
The court dismissed the eleven applications for leave to apply for judicial review because they were not reasonably arguable and had no realistic prospect of success; the delay of over 5.5 years with no adequate explanation justified refusal to extend time; the Buyer\'s Stamp Duty impugned was not manifestly without reasonable foundation and fell within the Government\'s wide margin of discretion, and even under a no more than reasonably necessary proportionality test the measure was justified.